In re the Estate of Donnell

This case is here on appeal from the Probate Court. The controversy concerns the decedent’s disposal of part of the property received as her distributive share of her husband’s estate, and the question is whether the same is subject to the state inheritance tax under the circumstances in relation thereto.

James C. Donnell, resident of Findlay, died testate on the 10th day of January 1927 leaving the said Elizabeth W. Donnell, his widow, '72 years of age, Otto D. Donnell, a son by a former marriage, 44 and three grandchildren, sons of Otto, James 17, John 14, and Dewey 11. Mr. Donnell left an…